https://www.taxtmi.com/caselaws?id=333128 Penalty under section 54(1)(11)(i) of the U.P. VAT Act could not be sustained because that provision applies only to false or wrongful declarations in forms under the U.P. VAT Act, whereas the disputed Form C and Form E-1 were issued under the Central Sales Tax Act. Since the statutory basis for liability was absent, any issue concerning those forms fell outside the U.P. VAT penalty provision. The Tribunal's remand was also unjustified because the existing findings already showed that no wrongful U.P. VAT form had been established, so further inquiry could serve no useful purpose. The penalty and remand order were therefore set aside. en-us Tue, 06 Sep 2016 00:00:00 +0530 Thu, 22 Sep 2016 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333128 Penalty under section 54(1)(11)(i) of the U.P. VAT Act could not be sustained because that provision applies only to false or wrongful declarations in forms under the U.P. VAT Act, whereas the disputed Form C and Form E-1 were issued under the Central Sales Tax Act. Since the statutory basis for liability was absent, any issue concerning those forms fell outside the U.P. VAT penalty provision. The Tribunal's remand was also unjustified because the existing findings already showed that no wrongful U.P. VAT form had been established, so further inquiry could serve no useful purpose. The penalty and remand order were therefore set aside. Case-Laws VAT and Sales Tax Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333128